Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
CESTAT allowed appeal, setting aside suspension of Customs Broker licence. The tribunal found no legal basis for holding the broker responsible for mis-declaration of goods' description and value. The broker lacks statutory authority to examine goods or verify transaction values. The exporter's non-existence could not be conclusively established at the time of proceedings, and GST registration cancellation occurred subsequent to initial actions. The suspension order was deemed unsustainable, with the original licence to be immediately reinstated. The decision preserves the broker's right to operate while allowing potential separate proceedings under Show Cause Notice.
CESTAT allowed appeal, setting aside suspension of Customs Broker licence. The tribunal found no legal basis for holding the broker responsible for mis-declaration of goods' description and value. The broker lacks statutory authority to examine goods or verify transaction values. The exporter's non-existence could not be conclusively established at the time of proceedings, and GST registration cancellation occurred subsequent to initial actions. The suspension order was deemed unsustainable, with the original licence to be immediately reinstated. The decision preserves the broker's right to operate while allowing potential separate proceedings under Show Cause Notice.
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